The Conseil d’Etat has ruled that a provision of access to an aquatic complex constitutes a provision that is complementary to the principal accommodation provision and may thereby benefit from a reduced rate in this regard.

After having recalled the criteria of appreciation drawn from the case law of the ECJ, the Conseil d’Etat retained the existence of an ancillary provision that shall share the tax solution of the principal provision.

The French Commercial Code (Article L.442-6 I 5°) sanctions the sudden termination of an established business relation, without written notice taking into account the duration of the business relation and respecting the minimum notice period defined in reference to business practice, by

The issue of the social measures applicable to employer funding assigned to a complementary social protection mechanism has been debated at length, before being settled by a series of rulings by the Cour de cassation issued in November 2006 and confirmed in 2007.

A person exempt from tax in a contracting State as a result of his status may not be considered as subject to this tax, nor, as a result, as a resident of this State for the application of the bilateral tax convention signed with France, which, therefore, shall not be enforceable.

The relatively belated publication of the decree no.2015-832 of July 7, 2015, taken in application of the law no. 2014-856 of July 31, 2014 on social and solidarity economy, in particular, concerning its Articles 71 and 86, relating to mergers of associations and foundations raises the issue of t

Sometimes companies which, albeit eligible for the exemption from wealth tax as a result of carrying out an operational activity or as an active holding company, hold assets referred to as “patrimonial”, i.e. which are not by any means related to said operational activity.